amortisation of internely generated goodwill

In what situation have you managed to recognize internally generated goodwill? Simply, no. Because internally generated goodwill should never have made it through the maze to be recognised, and therefore it can't be amortised

In question 1 of 2007 at Kaplan answers they deducted it from consolidated earnings, the reason they used internely generated goodwill can only be recognized in accordance with IFRS 3 if subsidiary can measure it! I am confused how did they deduct it?

The question is called GLOVE from June 2007

I can only presume that it was deducted from earnings because it shouldn't have ever been created in the first place For your purposes in 11 days' time, let's accept that internally generated goodwill will not appear and, in the unlikely event that it does appear, you now know to get rid of it by reducing retained earnings